ARIHA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ARIHA
Largest movements
- Stocks and contracts -€11,178
no longer reported in 2021 (was €11,178)
- Cash -€158
no longer reported in 2021 (was €158)
mainly Debts within one year (-€7,287) and Net result for the year (-€4,049)
- Debts within one year -€7,287
down €7,287 (-35.0%), from €20,821 to €13,534
- Profit (loss) carried forward -€4,049
down €4,049 (-14.4%), from -€28,085 to -€32,134
- Purchases and services +€22,588
new in 2021: €22,588
- Turnover +€2,767
up €2,767 (+17.4%), from €15,895 to €18,662
- Gross operating margin -€1,809
down €1,809 (-86.1%), from -€2,102 to -€3,911
From the 2020 result to the 2021 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,336 | - | -€11,336 | |
| Current assets | 29/58 | €11,336 | - | -€11,336 | |
| Stocks and contracts in progress | 3 | €11,178 | - | -€11,178 | |
| Cash at bank and in hand | 54/58 | €158 | - | -€158 | |
| Total equity and liabilities | 10/49 | €11,336 | - | -€11,336 | |
| Equity | 10/15 | -€9,485 | -€13,534 | -€4,049 | -42.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,085 | -€32,134 | -€4,049 | -14.4% |
| Amounts payable | 17/49 | €20,821 | €13,534 | -€7,287 | -35.0% |
| Amounts payable within one year | 42/48 | €20,821 | €13,534 | -€7,287 | -35.0% |
| Trade debts | 44 | €63 | - | -€63 | |
| Taxes, remuneration and social security | 45 | - | €1,422 | +€1,422 | |
| Taxes | 450/3 | - | €1,422 | +€1,422 | |
| Other amounts payable | 47/48 | - | €12,112 | +€12,112 | |
| Turnover | 70 | €15,895 | €18,662 | +€2,767 | +17.4% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €22,588 | +€22,588 | |
| Gross operating margin | 9900 | -€2,102 | -€3,911 | -€1,809 | -86.1% |
| Operating profit (loss) | 9901 | -€2,102 | -€3,911 | -€1,809 | -86.1% |
| Financial charges | 65/66B | - | €138 | +€138 | |
| Recurring financial charges | 65 | €42 | €138 | +€96 | +228.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,144 | -€4,049 | -€1,905 | -88.9% |
| Profit (loss) for the period | 9904 | -€2,144 | -€4,049 | -€1,905 | -88.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,144 | -€4,049 | -€1,905 | -88.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.